Joe Lynam

I mean, the government is blaming some of your pharmacists as well.

Okay, and we call that St.

Stephen's Day here.

Callum, thank you so much for joining us.

That is Callum Levy, the Head of Customer Experience with IKEA UK and Ireland.

to hopefully avoid them paying extra money.

Cuiva, thank you so much for coming in.

That's Cuiva McCauley, Director of Pharmacy and Superintendent Pharmacist with Boots and the IPU Vice President.

Breakfast Business with Enterprise Ireland on Newstalk.

Some of you out there may have already had free gifts from your employer.

Some of you may have received a prepaid credit card and some of you will have received other rewards from your companies.

But employers and employees need to know the total value in any year can never exceed €1,500 if benefit in kind is to be avoided.

We're also approaching the deadline for contractors who aren't yet on the payroll to be registered with vet revenue if most of their income comes from one company.

Michelle Dunn is Employment Tax Director with Grant Thornton and is with us to talk us through it.

Thank you very much for joining us, Michelle.

Can we start with those Christmas gifts?

What are we allowed to give our staff and what are we not allowed to gift them?

So you could.

So if, for example, you give your member of staff a Christmas hamper and it's worth about 200 euro, that is deducted from the 1500, meaning you can only give whatever 1300 euro for the rest of the year.

OK, now is there a difference between hospitality paid for by companies for their clients and hospitality could be a big Christmas party given to their staff?